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2025 (1) TMI 250 - HC - GSTShort payment of Goods and Services Tax - adjudication of challenge to appellate order - HELD THAT - The first Division Bench in M/S. MAA TARINI TRADERS, M/S. SURA CONSTRUCTION, M/S. SMT. AMULU PATRO, M/S. THE NATIONAL SMALL INDUSTRIES CORPORATION LIMITED, ASHISH MOHANTY, M/S. V.S.T. TILLERS TRACTORS LIMITED, NIRANJAN PRADHAN VERSUS STATE OF ODISHA OTHERS, JOINT COMMISSIONER OF STATE TAX, ANOTHER, CHIEF COMMISSIONER OF C.T. G.S.T., ODISHA, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (CBIC) , DEPARTMENT OF REVENUE, MINISTRY OF FINANCE OTHERS, C.T. G.S.T. OFFICER, CUTTACK-I 2024 (2) TMI 1421 - ORISSA HIGH COURT directed a quantum of deposit with liberty to parties in as much as, petitioner could avail of its remedy upon constitution of the Tribunal and in event it does not do so within time provided upon reconstitution, the department would be free to proceed. Petition disposed off.
In the case before the Orissa High Court, presided over by Hon'ble Justices Arindam Sinha and M.S. Sahoo, the petitioner, represented by Mr. J. R. Behera, sought judicial intervention due to a demand for short payment of Goods and Services Tax (GST) by the State authority. The petitioner had appealed against this demand, but the appeal was rejected. The petitioner wished to challenge the appellate order but was unable to do so because the relevant Tribunal was not functioning.
Mr. Behera argued that the relief sought by his client was in line with a previous order dated 16th February 2024, issued by the first Division Bench in a batch of writ petitions, the lead case being W.P.(C) No. 42015 of 2023 (M/s. Maa Tarini Traders). Mr. S. Mishra, representing the department, did not dispute that the present writ petition was covered by this precedent. The Court, referencing the M/s. Maa Tarini Traders case, directed that a certain quantum of deposit be made, granting the petitioner the liberty to avail of a remedy upon the constitution of the Tribunal. If the Tribunal was not constituted within the provided timeframe, the department would be free to proceed. Consequently, the writ petition was disposed of as covered by the precedent set in M/s. Maa Tarini Traders.
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